NATO - North Atlantic Treaty Organization

International Board of Auditors for NATO (IBAN)

The International Board of Auditors for NATO (IBAN) is the independent, external audit body of NATO. Its main mandate is to provide the North Atlantic Council and the governments of NATO member countries with assurance that common funds have been properly used for the settlement of authorised expenditure.

Guided by three core values - independence, integrity and professionalism - the IBAN strives to be the respected voice of accountability within NATO. 

  • Tasks and responsibilities

    The IBAN is responsible for auditing the expenditure incurred by NATO. The IBAN conducts several types of audits:

    • Financial audits of NATO bodies result in an audit opinion on the presentation of the financial statements and on the compliance with budgetary authorisations and applicable regulations.
    • Performance audits are carried out to evaluate the economy, efficiency and effectiveness of the activities and operations of NATO bodies.
    • NATO Security Investment Programme (NSIP) audits cover the expenditure made by NATO bodies and member countries under the NISP. The audit results in the certification of the final amount charged to NATO.
  • Working mechanisms

    The IBAN is composed of six Board Members, appointed by Council for a four-year, non-renewable term.  Board Members are usually members of their respective national audit institution or government officials with audit experience.  They have independent status and report only to the Council.

    The Chairman of the Board is appointed by the Council for a two-year term.  The Board is assisted by auditors and secretarial staff with NATO International Staff status.

  • IBAN news

    Publication of International Board of Auditors for NATO (IBAN) report on NATO Defence College

    NATO is releasing the first audit report of IBAN in its history. The North Atlantic Council (Council) decided that in accordance with basic principles of transparency and accountability that as of 1 January 2014 the reports of the International Board of Auditors for NATO (IBAN) together with any related financial statements should be disclosed to the public on a case by case basis.  On 14 July 2014 the Council agreed that the IBAN report on the Financial Statements of the NATO Defence College for the year ended 31 December 2013 would be made available to the public.

    The IBAN audited the financial statements of the NATO Defence College (http://www.ndc.nato.int/), which is responsible for organising courses and other programmes designed to prepare selected officers and officials for NATO and NATO related positions, and to disseminate awareness of NATO initiatives.  The IBAN issued an unqualified opinion on the presentation of the NATO Defence College financial statements and on compliance for the year ended 31 December 2013.

    The audit report is available on IBAN’s web page.

IBAN Board Members (from left to right) Mr Jan Vylita (Czech Republic), Mr Marius Winters (The Netherlands), Dr Charilaos Charisis (Chairman, Greece), Mrs Kirsten Astrup (Norway), Mr Salih Tanrikulu (Turkey), Mr Marcus Popplewell (United Kingdom)